Civic Intelligence

Ruidoso Junior Golf Inc

EIN 85-0405467 • 501(c)3 • Ruidoso, NM

RevokedPub. 78 EligibleNTEE N6A

Profile

Promote and grow the game of golf within ruidoso, new mexico and the surrounding communities of lincoln county.

Revocation date: May 15, 2010

PO Box 521Ruidoso, NM 88355

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE N • <$500k nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE N • <$500k nonprofits • Source year 2025

Net Margin

60th percentile

11%

Higher net margin than 60% of similar nonprofits.

NTEE N • <$500k nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE N • <$500k nonprofits • Source year 2025

Asset Growth

75th percentile

32%

Faster asset growth than 75% of similar nonprofits.

NTEE N • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

17%

Faster revenue growth than 66% of similar nonprofits.

NTEE N • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$201,487

Up $48,926 (+32%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$201,487

Up $48,926 (+32%) from 2024

Operations
Liabilities / Revenue73rd percentileNet Margin60th percentile

Revenue

Up

$465,434

Up $67,056 (+17%) from 2024

Expenses

Up

$412,138

Up $40,657 (+11%) from 2024

Net Income

Up

$53,296

Up $26,399 (+98%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2018: $15,027Liabilities 2018: $0Net Assets 2018: $15,0272018Assets 2019: $56,221Liabilities 2019: $0Net Assets 2019: $56,2212019Assets 2020: $69,221Liabilities 2020: $0Net Assets 2020: $69,2212020Assets 2021: $66,645Liabilities 2021: $0Net Assets 2021: $66,6452021Assets 2022: $92,520Liabilities 2022: $0Net Assets 2022: $92,5202022Assets 2023: $114,118Liabilities 2023: $0Net Assets 2023: $114,1182023Assets 2024: $152,561Liabilities 2024: $0Net Assets 2024: $152,5612024Assets 2025: $201,487Liabilities 2025: $0Net Assets 2025: $201,4872025

Highlighted filing

2025

Assets$201,487
Liabilities$0
Net Assets$201,487
Open 2025 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2018: $158,446Expenses 2018: $143,419Net Income 2018: $15,0272018Revenue 2019: $247,595Expenses 2019: $241,267Net Income 2019: $6,3282019Revenue 2020: $200,168Expenses 2020: $187,168Net Income 2020: $13,0002020Revenue 2021: $327,337Expenses 2021: $329,913Net Income 2021: -$2,5762021Revenue 2022: $438,295Expenses 2022: $412,420Net Income 2022: $25,8752022Revenue 2023: $379,482Expenses 2023: $358,825Net Income 2023: $20,6572023Revenue 2024: $398,378Expenses 2024: $371,481Net Income 2024: $26,8972024Revenue 2025: $465,434Expenses 2025: $412,138Net Income 2025: $53,2962025

Highlighted filing

2025

Revenue$465,434
Expenses$412,138
Net Income$53,296
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$201,487
Liabilities
$0
Net assets
$201,487
Revenue
$465,434
Expenses
$412,138
Net income
$53,296
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$4.65$4.12$0.53
2024Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$3.98$3.71$0.27
2023Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$3.79$3.59$0.21
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$4.38$4.12$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$3.27$3.30$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$2.00$1.87$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$2.48$2.41$0.06
2018Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$1.58$1.43$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 22, 2026
Return Version
2025v4.0
Gross Receipts
$465,434
Mission and Program Overview

Mission

Promote and grow the game of golf within ruidoso, new mexico and the surrounding communities of lincoln county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$152,561$201,487▲ $48,926
Total Assets$152,561$201,487▲ $48,926
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$152,561$201,487▲ $48,926
Total Net Assets Fund Balance$152,561$201,487▲ $48,926
Total Liabilities and Net Assets / Fund Balance$152,561$201,487▲ $48,926
Compensation and Service Providers
Top Officer Pay92nd percentile

Board Members and Trustees

NameTitle
Kent BeattyPresident
Garrett EgglestonSecretary
Hope MisquezTreasurer
Cheryl LuceroVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$10,926
Program Service Revenue
$445,517
Investment Income
$8,991
Other Revenue
$0
All Other Contributions
$10,926
Change in Net Assets
$53,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$412,138
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$424$1,187-$1,611
Other Expenses$1,000$780-$780
Total Functional Expenses$410,171$1,967$0$412,138
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Officers will review the form before submission”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Ruidoso Junior Golf Inc
EIN
85-0405467
Phone
5759373159
Address
PO BOX 521, RUIDOSO, NM 88355

Signing Officer

Name
Cheryl Lucero
Title
Vice President
Phone
5752585559
Signed
2026-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kent Beatty
Formed
1993
Legal Domicile
Nm
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Scott Northam CPA Pc
Address
1035 MECHEM DR, RUIDOSO, NM 88345-7047
Preparer
Scott Northam CPA
Phone
5752585559
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To promote and grow the game of golf within ruidoso, new mexico and the surrounding lincoln county area.”

Form 990, Part XI, Line 9

“Cash adjustment 0 cash adjustment -4,370 total -4,370”

Raw XML Appendix281 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AllOtherExpensesGrp/TotalAmt01611
IRS990/BooksInCareOfDetail/PersonNm0CHERYL LUCERO
IRS990/BooksInCareOfDetail/PhoneNum05752585559
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IRS990/ExpenseAmt0410171
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt02155
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt02155
IRS990/GrossReceiptsAmt0465434
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt06836
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06836
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NM
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTE AND GROW THE GAME OF GOLF WITHIN RUIDOSO, NEW MEXICO AND THE SURROUNDING COMMUNITIES OF LINCOLN COUNTY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0152561
IRS990/NetAssetsOrFundBalancesEOYAmt0201487
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt02155
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02155
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0152561
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0201487
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-4370
IRS990/OtherExpensesGrp/Desc0TOURNAMENT EXPENSES
IRS990/OtherExpensesGrp/Desc1ATHLETE FITNESS
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3STORAGE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0780
IRS990/OtherExpensesGrp/ProgramServicesAmt0404319
IRS990/OtherExpensesGrp/ProgramServicesAmt14428
IRS990/OtherExpensesGrp/ProgramServicesAmt21000
IRS990/OtherExpensesGrp/TotalAmt0404319
IRS990/OtherExpensesGrp/TotalAmt14428
IRS990/OtherExpensesGrp/TotalAmt21000
IRS990/OtherExpensesGrp/TotalAmt3780
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KENT BEATTY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TOURNAMENT ENTRIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0445517
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0445517
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt07900
IRS990/PYOtherExpensesAmt0371481
IRS990/PYProgramServiceRevenueAmt0390478
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IRS990/PYTotalRevenueAmt0398378
IRS990/ReconcilationRevenueExpnssAmt053296
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IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0445517
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS WILL REVIEW THE FORM BEFORE SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CASH ADJUSTMENT 0 CASH ADJUSTMENT -4,370 TOTAL -4,370
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHERYL LUCERO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05752585559
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RUIDOSO JUNIOR GOLF INC
ReturnHeader/Filer/BusinessNameControlTxt0RUID
ReturnHeader/Filer/EIN0850405467
ReturnHeader/Filer/PhoneNum05759373159
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 521
ReturnHeader/Filer/USAddress/CityNm0RUIDOSO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd088355
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474231565
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCOTT NORTHAM CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01035 MECHEM DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RUIDOSO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0883457047
ReturnHeader/PreparerPersonGrp/PhoneNum05752585559
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT NORTHAM CPA
ReturnHeader/ReturnTs02026-02-24T10:25:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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